Whether it’s a mix of control or egos, I think it is mostly about the fallacy that they are leaving unspent productivity on the table. Yet, COVID proved that people can be effective at home. It’s nonsense to assume that you won’t do the job and then somehow get paid for it. It’s a strawman.
That is why, after all logical arguments were made, and bad faith responses dispelled, they chose to say it was about culture. That undefinable metric exist solely in the validation of HR and management. Pizza lunches, recognition events, and captive audiences.